Let's dive into this subtraction. We'll start with 96178 and subtract 43693 from it.

Step 1: We'll start by subtracting the digit 3 and the borrow 0 from 8 in column 1 and get 5.
5 is the first digit of our result.

Step 2: We'll start by subtracting the digit 9 and the borrow 0 from 7 in column 2 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 3: We'll start by subtracting the digit 6 and the borrow 1 from 1 in column 3 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 4: We'll start by subtracting the digit 3 and the borrow 1 from 6 in column 4 and get 2.
2 is the next digit of our result.

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 9 in column 5 and get 5.
5 is the next digit of our result.

So, 96178 - 43693 = 52485.